Independent Standard-Setting Boards

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

Videos, Guidance & Support Tools

Ethics Education Toolkit Videos

The Ethics Education Toolkit videos (and the accompanying study guides) help educate and train business and professional people at all levels. The Ethics Education Toolkit can be used for sensitization to ethics threats, such as threats of: conflicts, self-interest, or intimidation.

Professional accountants need to be able to deal with ethical threats and be able to choose a course of action consistent with the fundamental principles set out in the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code of Ethics).

The five scenarios illustrated in the video program illustrate the use of an ethical decision-making model that assists in developing learners’ ethical judgment. The video program also aims to promote discussion of ethics-related issues in the workplace. It can be used as part of a tertiary education course, as training support material for professional accountancy organizations, as a supplement to existing training and development programs within organizations, or as part of a broad management ethics program.

By developing the skills to identify these dilemmas, accountants will be better able to deal with situations which put their professional standards at risk.

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Community Reviews

Aug 25, 2016

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Great!!! Five stars

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